The aim of this study investigates empirically the role of moderating effect of entrepreneurial orientation (EO) in relationship between intellectual capital (IC) and innovative performance (IP) among Jordanian small and medium-sized enterprises (SMEs). Data was gathered by using a questionnaire survey. The questionnaire was distributed to a sample of 600 managers/owners from Jordanian SMEs. 325 usable questionnaires were returned. Partial least squares-structural equation modeling technique had been applied to analyses the data. The findings showed that dimensions of IC (human capital and customer capital) were found positively and significantly related to IP. In addition, this study supports the effect of EO that moderate partially in relationship between IC and IP.